https://www.taxtmi.com/caselaws?id=80679 The Act applies to persons within the categories specified in Section 2(2), and property held by such a person may be treated as illegally acquired property under Section 3(1)(c). A notice under Section 6 initiates forfeiture proceedings, while Section 7 requires consideration of the explanation, the record, and a reasonable opportunity of hearing before any forfeiture finding is made. On the stated materials, the petitioner fell within the statutory coverage as the spouse of a convicted person, so the show-cause notice was not without authority, illegal, or beyond jurisdiction. The writ challenge to the initiation of proceedings therefore failed at the threshold. en-us Thu, 14 Jun 1990 00:00:00 +0530 Thu, 18 Aug 2011 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80679 The Act applies to persons within the categories specified in Section 2(2), and property held by such a person may be treated as illegally acquired property under Section 3(1)(c). A notice under Section 6 initiates forfeiture proceedings, while Section 7 requires consideration of the explanation, the record, and a reasonable opportunity of hearing before any forfeiture finding is made. On the stated materials, the petitioner fell within the statutory coverage as the spouse of a convicted person, so the show-cause notice was not without authority, illegal, or beyond jurisdiction. The writ challenge to the initiation of proceedings therefore failed at the threshold. Case-Laws Customs Thu, 14 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80679